PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF

Authors

  • Annisa Sayyid Fakultas Syariah dan Ekonomi Islam, IAIN Antasari Jl. A, Yani km. 4,5 Banjarmasin

DOI:

https://doi.org/10.18592/al-banjari.v13i2.395

Keywords:

Fraud, Kecurangan, Akuntansi Forensik, Audit Investigatif

Abstract

The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering. These issues are always interesting since it involves tricks in information presentation which indicates a fraud. The application of forensic accounting and investigative audits is a solution to the anxiety of financial world. Forensic accounting and investigative audits in its simplest form is a blend between the disciplines of accounting, auditing and law. Forensic accounting is the use of accounting skills combined with the ability to solve a problem or alleged fraud. The investigative audit is an attempt to prove a mistake in accordance with the provisions of applicable law.

References

Association of Certified Fraud Examiners, Fraud Examiners Manual, 2006 edition.

Bachtiar, Emil, Kasus-Kasus Etika Bisnis dan Profesi ,Jakarta: Salemba Empat, 2012.

Barreveld, D. J, The Enron Collapse: Creative Accounting, Wrong Economic, or Criminal Acts, New York: Writer Club Press, 2002.

Bologna, G. Jack and Robert. J. Linquisdt, Fraud Auditing and Forensic Accounting: New Tolls and Techniques, John Wiley & Sons, Inc., 1995.

Crumbley, D. Larry,Forensic and Investigative Accounting.USA :5 Agustus 2005.

Departemen Pendidikan dan Kebudayaan, Kamus Besar Bahasa Indonesia, cet. II, Jakarta: Balai Pustaka, 1990.

Hanafi, Mamduh M. dan Abdul Halim, Analisis Laporan Keuangan, Yogyakarta : UPP STIM YKPN, Agustus 2007.

Harahap, Sofyan Syafri, Akuntansi Islam, Cet. I, Jakarta: Bumi Aksara,1997.

______________, Teori Akuntansi, Jakarta: Rajawali Pers, 2008.

______________, Analisis Kritis atas Laporan Keuangan, Jakarta :Rajawali Perss, 2010.

Harnanto, Analisis Laporan Keuangan, Yogyakarta : BPFE, 1987.

Kashmir, Analisis Laporan Keuangan, Jakarta :Rajawali Perss, 2010.

Ma’ruf, Muhammad, Tsunami Finansial: Peluang Bisnis dan Investasi Indonesia dan setiap Individu di Tahun 2009, Jakarta: Penerbit Hikmah, 2009.

Meliala, Adrianus, Praktek Bisnis Curang, Jakarta : Sinar Harapan, 1993.

Muhammad dan Alimin, Etika dan Perlindungan Konsumen dalam Ekonomi Islam, cet. I, Yogyakarta : BPFE, Februari 2004.

Pickett, K.H. Spencer dan Jennifer Pickett, Financial Crime Investigation dan Control.

Prastowo, Dwi dan Rifka Julianty, Analisis Laporan Keuangan: konsep dan aplikasi, Yogyakarta : UPP AMP YKPN, Maret 2005.

Pusat Pelaporan dan Analisis Transaksi Keuangan, “Indonesia Melawan Praktek Pencucian Uang, Jakarta: Maret 2003.

Setiawan, Dedhy, Yeni J, Liza A, Creative Accounting: Mengungkap Manajemen Laba dan Skandal Akuntansi, Jakarta: Salemba Empat, 2011.

Sidabalok, Janus, Hukum Perlindungan Konsumen di Indonesia ,Bandung : PT. Citra Aditya Bhakti, 2006.

Singleton, W. Tommie and Aaron J, Fraud Auditing and Forensic Accounting, John Wiley & Sons, Inc., 2010.

Soejono, Karni, Auditing: Audit Khusus dan Audit Forensik dalam Praktek, Jakarta: Lembaga Penerbitan FE UI, 2000.

Soyomukti, Nurani dan Happy Nurwidiamoko, “Occupy Wall Street” Dari Krisis Sistem Keuangan Amerika Serikat Menuju Gerakan Massa Anti-Neoliberalisme, Malang: Intrans Publishing, 2012.

Sulistiawan, Dedhy Yeni Januarsi dan Liza Alvia, Creative Accounting: Mengungkap Manajemen Laba dan Skandal Akuntansi,Jakarta: Salemba Empat, 2011.

Tuanakotta, M.Theodorus. Akuntansi Forensik dan Audit Investigatif, Jakarta: Salemba Empat, 2010.

_________________, Menghitung Kerugian Keuangan Negara dalam Tindak Pidana Korupsi, Jakarta: Salemba Empat, 2010.

Widjaja, Amin, Forensic & Investigative Accounting: Pendekatan Kasus, Jakarta: Harvarindo, 2012.

Downloads

Published

2015-08-12

Issue

Section

Articles